2012年-江西财经大学-会计学-复试-流程与内容.doc

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2012年 江西财经大学 会计学 复试 流程与内容
复试笔试部分（审计学）
2012年度 （以前年度的我就在加在最后，自己在网上找的，自己复试的时候参考的就是这个）
一． 名词解释5'一个 共15'
鉴证业务 审计证据 审计业务约定书 审计抽样 审计报告
二. 简答10'一个 共20'
1. 识别评估重大错报风险的审计程序有哪些？
2. 增加其他事项段的情形有哪些？
三． 分析48'
分析部分结合实际题目来回答，我就说说考了哪个部分的内容啦
1. 注册会计师，会计师事务所的独立性。
2. 账户余额的认定及其审计程序
3. 企业内部控制
四． 论述17'
什么是合理保证，注册会计师为什么只能对财务报表公允性提供合理保证？
Ps：以往都没有分析题，今年增加了分析题,不过不太难，有底子的人都不会有太大问题。
复试流程
复试时间安排4.13-4.18
4.13：报名+体检
报名：在研究生教学楼报的名，带准考证，毕业证原件，身份证。注意来报名前要复印一份身份证和毕业证，报名的时候要交的。当时我们都不知道，搞得也是手忙脚乱的去复印。
体检：在校医院体检，一共没几个项目，抓紧点时间的话，一个上午就能搞定。注意一定要先弄胸片这个项目，这个花的时间比较长，其他都很快的。
4.14：英语面试
面试时两个老师一组，先自我介绍然后老师就会轮流提一个问题。问什么问题的话就看你碰到什么老师了，有的老师会自己发挥，有的老师按照他们内部提供的题目问。面我的一个老师竟然问我：见到胡锦涛想说啥？唉，当下我就傻眼了，碰到这老师，偶也只能认命呀。大部分老师还是会问以下一些问题，这是以前的学长（姐）收集的，大家看看吧，注意准备的时候一定要自己把答案写一遍，不要就按这个答案背，不然大家答案都会一样，老师给分也不会高了：
1. For most people, they don’t go abroad, so is it helpful for them to learn english?(大多数人不出国，是否有助于学习英语）
Although the environment of language is important, however ,this doesn't mean that we couldn't learn English well in our country. As long as we make more effort,we can also learn English well.

2. How aboat the environment of your undergraduate school campus? what’s the most impression of you ?

3.What do you think of part-time job ? Have you had a part-time job ?

4.Do you like to eat at home or restaurant ? why ?
I like eat at home ,because eat at home is much more safer.Since television reported "edible oils" incident, I less in the hotel for dinner.
5.what kind books do you prefer to read ? why?
I like read inspirational books .I want to learn from successful people and Keep Improving myself .My favorite book is be your personal best by KaiFu lee.from this book,I get a lot of inspiration.
6. What is your spare time interests ? give me a detailed description.
I like watching movies. The Shawshank Redemption is my favorite movie.this movie describe that a innocent man successfully escape the jail and attain free.it tell us that Every man is his own god. If you give up, then no one will save you.
7. What is your favorite food ? why ?
I like to eat ice-cream in the summer.because i fear of hot than the average people.ice-cream can bring cool to me.

8.What is your impression about Jiangxi University of Finance and Economics ?
the most impression of this university is the beautiful scenery in the campus.it's a garden type campus.towering trees and min-lakes surrounding us. And the atmosphere of study in this university is also very well.i hope i could study in this beautiful campus.

9. How do you think the difference between our China and the East country ?
I think the biggest difference is culture between our china and the east country.The culture of china are both extensive and profound.china's culture lays special emphasis on collective.the east country are pay attention to individual.we should both success our traditional culture and absorb western culture.
10. How do you think success?
I think the definition of success is difference.it's not unique. wealth and state is not the definition of success.i agree with kaifu lee about success of the view.he said success is to be your personal best.as soon as you moving in the right direction,you could attain success.

11.What kind of program do you prefer to enjoy / appreciate ? what inspiration could you get ?（喜欢的节目，从中得到的启发）
I would like to enjoy program about social science , such as News broadcast in CCTV ,throuth the program , I could know the dynamic about our country and international .

12. Please Introduce the main courses you have get in your university and your favorite teacher , and why you like she or her .
My major is accounting , the main courses are :accounting principle ,inter-mediate financial accounting,auditing,financial management,accounting compu-terization. My favorite teacher is my English teacher and my math teacher ,b-ecause they are all responsible teachers .

13. What kind films do you prefer to enjoy ? what can you learn from it ?
The Shawshank Redemption is my favorite movie.this movie describe that an innocent man successfully escape the jail and attain free.it tell us that Every man is his own god. If you give up, then no one will save you.

14. What is the characteristic in your city ? do you like it ? why ?
My hometown is a small and ordinary city.it have fresh air and honest people.i like it. Because it carrying my growth of memory.

15. Which star do you like best ? why ?
The female star , I like Wang Luo Lin-a jazz singer, because Her voice was lazy and sensual as if We are bathed in the warm sunshine.

16. What is your most interest ? How do you cultivate your interest ?
My interest is to see a movie.Seeing a movie is also a kind of entertainment for me,so i did not bother to cultivate this interest.in this respect i have nothing to say. But i can say my favorite movie. My favorite movie is the shawshank redemption....同13.
17. Why do you choose this university and this major ?
There are three main reason's as to why I choose my school. First and foremost accounting is advantage major of this university.second,the atmosphere of study in the campus is great. And the last reason is that it was close to my home.
18. How do you think about “ smoking is harmful to health ” ?
smoking is not only harmful to smoker's health , but also damage their family health.so we should tell smokers the dangerous of smoke and help them to quit smoking.

19. Why do you choose to have post-graduate and not choose to get a job ?
after worked for three month before graduation, I think the kownledge I have owned can’t meet my needs, I want to improve myself by post-graduate.i need more time to study theoretical knowledge.

20. Do you like traveling ? where have you traveled ? how do you think about it ?
Yes , I have traveled to shanghai , which we consider it as the commercial city of china .we can feel strong business atmosphere in there.and the bund of shanghai is so beautiful.i hope i could go there once again.
21. What your plan of your post-gratduate live ?
First,I will try my best to Improve the ability of scientific research and professional level .second raising the skill of communication and the power of organization.

22. What is your favorite sport ? and what are your most good at ?
I like play badminton. playing badminton is my most good at .i often play badminton with partners.

23. How do you communicate with your parents ?
I grew up in a democratic family, my parents often give me a lot of advice and they also respect my opinion.I usually consider my parents as friends .
24.Do you agree with that student to establish work (制定工作计划）? what is your renson ?
25. Please introduce you family.
There are four members in my family,my parents, my sister and me.my parents are ordinary staff.my parents often give me a lot of advice and they also respect my opinion.I usually consider my parents as friends .my sister is a sales manager of an investment company in shanghai.she is three years older than me. I love my family.
4.16 学术型的没安排
4.17 综合素质面试 具体流程老师会在面试前告诉你一步一步的安排
五个人一组，每次进一个人面试，进去后抽两题，一道专业，一道综合素质，题目有难有易，涉及会计，财管，审计。我就说说我的吧：专业：什么是财务报表，财务报表包括哪些内容。（幸亏抽到了简单的，之前很担心回抽到难的。）综合：有人说“以史为鉴”，但马克思说不要让死人抓住活人的思想之类的，你有什么看法？我就大概表达了要与时俱进这么个意思。整个过程很快，我就把要点答了，感觉整个过程不到2分钟。过程都很独角戏，老师是不会有闲工夫问你其他的。答完就可以走了。

下面是往年审计学复试题目
2009年江西财经大学会计专业研究生复试题目 笔试科目:《审计学》
时间:2009年4月18日 上午8:30 — 11:30 总分:100

一、名词解释(4x5=20’)
质量控制 民事责任 审计工作底稿 控制环境 变量抽样

二、简答题(10x5=50’)
1. 注册会计师在审计结束阶段至少应该与管理层进行沟通的事项有哪些?
2. 建立、健全内部控制是被审计单位管理层的责任,被审计单位的相关内部控制一般应该实现哪些目标?
3. 审计风险一般具有哪些特征?
4. 了解被审计单位所在行业,经营业务以及组织结构可以为注册会计师提供哪些帮助?
5. 注册会计师判断审计证据充分性时,主要应考虑的因素是什么?

三、论述题(15x2=30’)
1. 试简述审计目标的实现。
2. 为什么自上世纪六十年代以来涉及注册会计师的法律诉讼越来越多?（来源：平常的微笑）

呵呵 回忆一下昨天的考试题 希望对明年能复试的学弟学妹有所帮助吧！！
先抱怨一下哈！学校通知是看两本书 结果昨天只考了审计 浪费了好多时间来背管理会计啊~~~
一 名词解释
期后事项 抽样审计 错误与舞弊 管理建议书 还有一个 忘了
二 简答（没有按题目顺序）
1.什么是业务约定书？谈谈你对它的理解
2.什么是审计报告？他有什么特征？
3.可以从哪几个方面审查被审计单位的情况及环境？
4.在评估完报表层次的重大错报风险以后，注册会计师应当采取哪些总体措施？
5.鉴证服务与相关服务的主要区别
三 辨析
1.财务报表审计与财务报表审阅
2.财务报表的固有局限与内部控制固有局限（来源：jcdelia）
时至今日，辛苦了一年终于结束并有了成果，很感激在过去的一年中在论坛里获得了很多的资源和帮助，所以我在此写下我的复试的流程，也算是给以后考研的人一点提前准备。（我在论坛上已经看过了很多前辈的流程，大致上都是差不多的）

2011年江西财经大学会计学复试笔试题

1.名词解释
管理建议书 合规审计 质量控制 注册会计师舞弊 期后事项

2.简答
1.职业界应对cpa法律责任的对策
2.签订审计业务约定书之前的工作
3.审计证据可靠性考虑的原则
4.内部控制的固有局限
5.统计抽样从哪些方面提高审计质量

3.辨析题
1.财务报表审计与财务报表审阅
2.鉴证服务和相关服务

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